Un exercice de TVA sociale

Stephane Gauthier

Economie & Prévision, 2009, vol. n° 187, issue 1, 65-81

Abstract: This article studies the effects of a reform that would replace value added tax (VAT), a levy chiefly assessed on final household consumption, with social contributions assessed on wages. We discuss the conditions in which such a measure is not neutral for the economy. We then offer an analytical model calibrated with 2006 French national accounting data. The model predicts that a EUR13-billion VAT-funded cut in social contributions would add approximately 50,000 jobs in ten years if contributions were evenly reduced for the entire workforce, and 250,000 jobs if the reduction was concentrated on low-skilled labor.

Keywords: VAT; social contributions; neutrality; general equilibrium (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (4)

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Related works:
Journal Article: Un exercice de TVA sociale (2009)
Working Paper: Un exercice de TVA sociale (2009)
Working Paper: Un exercice de TVA sociale (2006)
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Persistent link: https://EconPapers.repec.org/RePEc:cai:ecoldc:ecop_187_0065

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